9911796707
TMI Blog2013 (9) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... alorem. The Department was of the view that appellant have misclassified the disputed goods which were actually classifiable as "Motor Spirit" under Chapter sub-heading 2710 11 13 of the Central Excise Tariff Act, 1985 on which they were expected to pay excise duty at ad valorem rate of 32% besides instead of 16% ad valorem. 2. Nine show cause notices for different periods raising demand of differential excise duty were issued to the appellants. Notices also proposed to charge interest and imposes penalty on the appellant. Show cause notices adjudicated vide separate orders-in-original whereby the demand raised by the respective show cause notices was confirmed along with interest and equal amount of penalty was also imposed under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of 'motor spirit' : 1. It should be composed of hydrocarbon oil 2. Its flash point should be below 25°C 3. It should be, either by itself or in admixture with any other substance, suitable for use as fuel in spark ignition engines. 7. Ld. counsel pleaded that admittedly, the samples of disputed goods were sent to CRCL, New Delhi for chemical analysis and the CRCL vide his reports in respective cases confirmed that the disputed goods are essentially composed of mineral hydrocarbon having flash point - less than 25°C. However, as regards the third condition of the definition of motor spirit, the Chemical Examiner showed inability to confirm whether or not the sample by itself or in admixture with any substance could be us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tillation of Naphtha along with special boiling point spirit and pentane basically is pure form of Naphtha as such, the Commissioner was right in concluding that final product obtained from fractional distillation of the above referred component could be used as fuel in spark ignition engine and as such, it was classifiable as motor spirit under chapter sub-heading 2710 11 13. Thus, ld. A.R. has pressed for dismissal of the appeals. 9. We have considered the rival submissions and perused the record. The Department is seeking to demand differential excise duty from the appellant by classifying the disputed product as motor spirit classifiable under chapter sub-heading 2710 11 13, therefore, the onus of proving that the product in question f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ample to the laboratory having the requisite facility to verify whether or not the disputed goods either by itself or in admixture with any other substance was suitable for use as fuel in spark ignition engine proceeded to introduce his own theory to categorise the disputed goods as motor spirit. This approach by the adjudicating authority in our view is not tenable particularly when the Chemical Examiner who is an expert could not give any opinion regarding suitability of disputed product as fuel for Spark Ignition Engine. Thus we are unable to sustain the impugned finding of adjudicating authority which are in the nature of his opinion without any scientific verification of samples, and as such we are unable to agree with the findings wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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